�\pJames N. Willis �wO �,FB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 �Arial1 xArial1 x�Arial��&�?'�?(�?)�?M d�X�"d�X�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm0_)+(#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -pC � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C '� ��C %� ��C &� ��C $� ��C  � ��C  �C  ,�C  (�C  �C  (�C  �C  �C $�C  (��C  ,��C "�C  ��C  !��C # �C #$�C &8�C  (��C  (�C |��C |�C |��C  ,��C  ,��C #<��C #<��C |�C |C |�C |�C  ,�C  ,�C  #<�C #<�C #<�C &8C &8C  (��C #<�C #<�C  ���C #<�C  ,�C #<�C  ,�C # ,��C  ,�C  ,�C # �C # �C # ��������������������B�������������U} ��} � �} ��} �� w�l@��@ �P��^��������r��P���� �P� �u� �t� �u� �v��x��P��v��y��v��u��u��P��t��s��v��u��r��P��t��v��w��s�LDTable 8 -- Number of Internal Revenue Refunds Issued, by State, 2001&7Number of refunds of--$$$$8'Total Internal. Corporation/ Individual/ Employment/Estate /Gift/Excise State(Revenue refunds [1](income tax [2]0income tax [3,4]0 taxes [3,4,5] 0tax 0tax0 taxes [1,6]% ((1) ((2) 0(3)~ 0� 0(5) 0(6) 0(7)))111119United States, total ~ BN+~ BA~ C�*~ C =t~ C@~ Ct@~ C >@))11111 "Alabama~ +~Q�~ +r@~ 3k�~ 3@@~ 3@d@~ 3A@~ 38@ "Alaska~ +HA~ +@~ 38�A~ 3@~ 39@~ 3�?~ 3q@ "Arizona~ +�~ +#@~ 3~~ 3@~ 3s@~ 3N@~ 3x@ "Arkansas~ +Z~ +@~ 3Y~ 35@~ 3S@~ 3@~ 3x@ A California~ >�~ >@~ @8�~ @ A~ @@~ @؂@~ @@#))11111"Colorado~ +l-FA~ +Q@~ 3�~ 3�+@~ 3r@~ 3K@~ 3@" Connecticut~ +�~ +@~ 3�~ 3@~ 3@~ 3]@~ 3h@"Delaware~ +z!~ +X@~ 3 A~ 3׳@~ 3N@~ 3 @~ 3f@"Florida~ +o~~ +@~ 3\t~ 38�A~ 3@~ 3 y@~ 3@AGeorgia~ >1~ >q@~ @-~ @B@~ @u@~ @@R@~ @@#))11111"Hawaii~ +(A~ +@~ 3~�0~ 3@~ 3_@~ 34@~ 3c@ "Idaho~ +q'A~ +@~ 3�.~ 3@~ 3K@~ 3"@~ 3u@"Illinois~ +n~ +V@~ 3^�~ 3i@~ 3p@~ 3d@~ 3@"Indiana~ +� ~ +@~ 3w�~ 3 :@~ 3t@~ 3L@~ 3<@ AIowa~ >u~ >@~ @�t~ @@~ @a@~ @7@~ @@#))11111"Kansas~ +8>:A~ +(@~ 3qg~ 3@~ 3 a@~ 3>@~ 3ȃ@"Kentucky~ +*~ +@~ 3hBA~ 3@~ 3f@~ 3:@~ 3`@" Louisiana~ +PBA~ +@~ 3^ϔ~ 3�$@~ 3i@~ 3@@~ 3@ "Maine~ +̭*A~ +\@~ 3hV*A~ 3}@~ 3V@~ 3"@~ 3`r@)A!Maryland and District of Columbia~ >�~ >-@~ @�~ @`@~ @8@~ @Z@~ @T@ �l�!�P�"�{�#�v�$�w�%�y�&�v�'�P�(�u�)�v�*�t�+�{�,�x�-�P�.�x�/�v�0�|�1�z�2�r�3�P�4�v�5�t�6�z�7�z�8�|�9�P�:�z�;�w�<�s�=�r�>�u�?�P� # ) ) 1 1 1 1 1!" Massachusetts~ !+QA~ !+@~ !3z�~ !3`n@~ !3@~ !3_@~ !3@""Michigan~ "+n~ "+@~ "3~ "3@~ "3ȃ@~ "3@Y@~ "3\@#" Minnesota~ #+j�~ #+@~ #3z�~ #3O@~ #30p@~ #3K@~ #3@$" Mississippi~ $+�]~ $+l@~ $3[~ $3@~ $3@X@~ $34@~ $3Ȅ@%AMissouri~ %>�3�~ %>@~ %@M�~ %@@~ %@@u@~ %@M@~ %@@&#&)&)&1&1&1&1&1'"Montana~ '+D!A~ '+@~ '3~{!~ '3I@~ '3N@~ '3"@~ '3pr@("Nebraska~ (+0A~ (+>@~ (3FA~ (3o@~ (3Z@~ (38@~ (3 @)"Nevada~ )+R~ )+ȫ@~ )3uQ~ )3@~ )3_@~ )3D@~ )3{@*" New Hampshire~ *+�8~ *+@~ *3T7~ *3!@~ *3X@~ *3$@~ *3o@+A New Jersey~ +> -a~ +>@~ +@R\~ +@@@~ +@h@~ +@b@~ +@L@,#,),),1,1,1,1,1-" New Mexico~ -+lF/A~ -+@~ -3N�=~ -3@~ -3@Z@~ -3&@~ -3r@."New York~ .+�~ .+@~ .3i�~ .3@~ .3t@~ .3{@~ .3@/"North Carolina~ /+NK.~ /+@~ /38*~ /37@~ /3v@~ /3Y@~ /3.@0" North Dakota~ 0+A~ 0+X@~ 03t A~ 031@~ 03B@~ 03�?~ 03v@ 1AOhio~ 1>�4�~ 1>pl@~ 1@ڔ�~ 1@V@~ 1@؅@~ 1@@b@~ 1@F@2#2)2)21212121213"Oklahoma~ 3+q{~ 3+@~ 33y~ 33B@~ 33`e@~ 33<@~ 33@4"Oregon~ 4+,D@A~ 4+@~ 43N@~ 43@C@~ 43l@~ 43A@~ 43@5" Pennsylvania~ 5+~�~ 5+M@~ 53^�~ 53�3@~ 53@~ 53``@~ 53*@6" Rhode Island~ 6+Vi,~ 6+В@~ 63d&A~ 63@~ 63Q@~ 63&@~ 63`v@7ASouth Carolina~ 7>hWCA~ 7>2@~ 7@z֘~ 7@@@~ 7@ e@~ 7@9@~ 7@h@8#8)8)81818181819" South Dakota~ 9+H�A~ 9+̝@~ 93CA~ 93 @~ 93H@~ 93&@~ 93r@:" Tennessee~ :+F�~ :+@~ :3JA~ :3 @~ :3r@~ :3L@~ :3T@ ;"Texas~ ;+~ ;+@@~ ;3�~ ;3�A~ ;3@~ ;3@k@~ ;3ܳ@ <"Utah~ <+P~ <+Υ@~ <3jO~ <3o@~ <3N@~ <32@~ <30u@=AVermont~ =>�4A~ =>@~ =@,�A~ =@@~ =@K@~ =@ @~ =@f@>#>)>)>1>1>1>1>1?"Virginia~ ?+&[(~ ?+`@~ ?3�$~ ?3@@~ ?3�@~ ?3@S@~ ?3@@ �l�A �x�B �{�C �w�D �u�E �P�F ��G �}�H �w�I �P�J ���K ���L ���M ���N ���O ���P���Q�n�R���S�q�T�(�U���V���W�G�X�$�Y�4�Z���[�1�\�4�]�?�^���_�+�@" Washington~ @+^~ @+b@~ @3Nf�~ @3@~ @30~@~ @3S@~ @3@A" West Virginia~ A+0A~ A+@~ A3fB~ A3@~ A3R@~ A3@~ A3z@B" Wisconsin~ B+@LA~ B+@~ B3�~ B3F@~ B3s@~ B3I@~ B3L@CAWyoming~ C>�A~ C>`@~ C@A~ C@`@~ C@B@~ C@,@~ C@ d@DD)D)D1D1D1D1D1EInternational [7]~ E*vQ~ E*@~ E2vP~ E2d@~ E2`g@~ E2"@~ E2a@F Puerto Rico~ F+ A~ F+J@~ F3 � A~ F3@~ F3$@~ F3~ F3@X@G% Other~ G>�C~ G>Z@~ G@B~ G@@~ G@ f@~ G@"@~ G@C@HH)H)H1H1H1H1H1 IOther refunds or credits~ I*]@~ I-~ I4@ I6n.a.~ I2~ I2~ I2^@;J 3 Highway and Airport and Airways Trust Funds [8]~ J+W@~ J,~ J5@~ J3~ J3~ J3~ J3W@J IK A Excess Federal Insurance Contributions Act (FICA) credits [9] K,n.a.~ K+~ K3 K5n.a.~ K3~ K3~ K38L 0 U.S. Customs Service and Bureau of Alcohol, L+L+L3L3L3L3L3L %M! Tobacco and Firearms ~ M+:@~ M+~ M3~ M3~ M3~ M3~ M3:@)N ! Advance earned income credit  N,n.a.~ N+ N5n.a.~ N3~ N3~ N3~ N3.O<& Refund reversals unclassified [10] O=n.a.~ O> O?n.a.~ O@~ O@~ O@~ O@O PP)P)P1P1P1P1P1P P P)Q9!Earned income credit refunds [11]~ Q:��~ Q:~ Q;��~ Q;~ Q;~ Q;~ Q;RFn.a. - Not available.RFRFRRRRRR�SE�[1] Represents overpayment refunds, refunds resulting from examination activity, and other refunds required by law, including 84.1 million advance individual income tax refunds. Also includes excise tax SFSFSSSSSS�TE�refunds made by the Customs Service and the Bureau of Alcohol, Tobacco and Firearms, shown as a separate subtotal under "Other refunds or credits," below.TFTFTTTTTTSUDK[2] Includes refunds of tax on business income of tax-exempt organizations.UFUFUUUUUU�VD�[3] Counts for the small number of some of the Other refunds or credits� for individual income tax and employment taxes (see above in this table) were unavailable at time of publication and are, therefore, not reflected in the totals.VFVFVVVVVV�WD�[4] Includes earned income credit� refunds (after advance payments and offsets), shown above in this table as an information item. Includes 309,024 refunds of estate and trust income taxes and 33.7 WFWFWWWWWW�XD�million refunds issued through direct deposit, not shown separately. However, counts of the small number of advance earned income credit refunds and of unclassified refund reversals under Other refunds or credits� XFXFXXXXXXzYDr(see above in this table) were unavailable at time of publication and are, therefore, not reflected in the totals.YFYFYYYYYYY �ZD�[5] Includes refunds of income tax withheld and refunds of and credits for old-age, survivors, disability, and hospital insurance (OASDHI) taxes on salaries and wages under the Federal Insurance Contributions Act ZFZFZZZZZZ�[D�(FICA), except for excess credits, and on self-employment income under the Self-Employment Insurance Contributions Act (SECA), as well as for railroad retirement taxes under the Railroad Retirement Tax Act [F[F[[[[[[[ �\D�(RRTA) and unemployment taxes under the Federal Unemployment Tax Act (FUTA). However, counts of the number of excess FICA credits under Other refunds or credits� (see above in this table) were unavailable \F\F\\\\\\\ \ O]DGat time of publication and are, therefore, not reflected in the totals.]F]F]]]]]]] �^D�[6] Includes credits and claims for gasoline and lubricating oil, except that excess credits and claims are included above in this table under Other refunds or credits.� See footnote 8.^F^F^^^^^^^ ^ �_D�[7] For individual income tax refunds and refunds of income taxes of estates or trusts, includes refunds issued to Army Post Office and Fleet Post Office addresses of members of the armed forces stationed _F_F_______ _ _ ` ���a �H�b �N�c �S�d �J�e �E@f ��@g � @h ��@i �f@j ��@k �@l ��@m ��@n ��@o ��@p��@q��@r� @s� @t� @u� @v� @�`D�overseas; to other U.S. citizens abroad; and to residents of Puerto Rico with either income from sources outside Puerto Rico or with income earned as U.S. Government employees. For corporations, includes `F`F``````` ` ` �aD�refunds issued to domestic and foreign businesses whose principal office was outside the United States; also includes refunds issued to domestic corporations claiming a U.S. possessions tax credit, regardless of aFaFaaaaaaa a a �bD�location of the principal office. For estate tax, includes returns for U.S. citizen or resident decedents who were domiciled abroad at time of death and returns of nonresident alien decedents. For gift tax, includes bFbFbbbbbbb b b �cD�returns filed by donors with overseas addresses, including returns filed from Puerto Rico or U.S. possessions and from Army Post Office or Fleet Post Office addresses by members of the armed forces stationed cFcFccccccc c c �dD�abroad. For excise taxes, includes returns filed by payers with foreign addresses, including returns filed from Puerto Rico and U.S. possessions and from Army Post Office or Fleet Post Office addresses.dFdFddddddd d d �eD�[8] Data by State exclude refunds of individual or corporation income taxes reclassified as excise taxes for inclusion in the Highway and Airport and Airways Trust Funds and credits and claims for excess eFeF�fD�payments on gasoline and lubricating oil excise taxes. This reclassification can result in negative numbers. However, these excise tax refunds are included in the total and are shown separately below under Other refunds or credits.�fFfF�gD�[9] The small number of excess payments under the Federal Old-Age, Survivors, and Disability and Hospitalization (OASDHI) Trust Funds for the Federal Insurance Contributions Act (FICA) was unavailable gFgFNhDFat time of publication and is, therefore, not reflected in the totals.hFhF�iD�[10] Includes refunds issued in September 2001, minus refund reversals received in September that were not classified before September 30, 2001 (the end of the fiscal year). For accounting and comparative purposes, iFiF�jD�data included in this table must agree with the actual transactions affecting the refund and interest appropriation accounts for the fiscal year. While the amounts in Table 9, file 01db09rf.xls, do agree, the corresponding jFjF�kD�small number of unclassified individual income tax refunds to which the amounts were associated was unavailable at time of publication and is, therefore, not reflected in the refunds totals in this table.kFkF�lD�[11] Information item. Earned income tax credit refunds are included in total individual income tax refunds and in the data by State.lFlF�mE�NOTE: Detail may not add to totals because of rounding. In general, classification by State is based on the taxpayers address or, in the case of businesses, the location of the principal office or place of mFmF�nE�business. However, some individuals may have used the address of a tax attorney or accountant, or, in the case of certain individuals who were sole proprietors, partners in a partnership, or shareholders in an nFnF�oE�S corporation, the business address. Moreover, such addresses could have been located in a State other than the State in which the individual resided. See also footnote 7, above.oFoF�pD�SOURCE: IRS Data Book, FY 2001, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:S. Revised May 2003.pFpFqFrFsFtFuFvF= ��X/�"> ��"